Skip to content
ChatProjectCodes

Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 482.—Allocation of Income and Deductions Among Taxpayers

Internal Revenue Bulletin 2005-15 · 2026-10-03 edition · updated 2026-10-04 · United States

Federal short-term, mid-term, and long-term rates are set forth for the month of April 2005. See Rev. Rul. 2005-23, page 864.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2005-15
Internal Revenue Bulletin 2005-15

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.